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Research On Improvement Of Budget Assessment And Evaluation System Of DF Geophysical Prospecting Company

Posted on:2020-05-28Degree:MasterType:Thesis
Country:ChinaCandidate:Y M ZhangFull Text:PDF
GTID:2381330575953008Subject:Accounting
Abstract/Summary:PDF Full Text Request
Budget management can better help enterprises achieve business objectives,which need not be said much in today's society.Budget assessment and evaluation is a particularly important part of it,which can provide security for the implementation of the budget.Many enterprises do not have a suitable budget evaluation system when implementing budget management,which leads to the omission of budget management in the process of completion and result analysis,and ultimately affects the implementation effect of budget management.Therefore,this paper takes the case company's budget assessment and evaluation system as the research object,which is of great significance to the implementation of budget assessment and evaluation,and to achieve the purpose of budget assessment and evaluation.DF Geophysical Prospecting Company is a comprehensive international technology service company with geophysical exploration of oil and gas resources as its core business,integrating offshore exploration,data processing and interpretation,information technology services,etc.Faced with the current market situation,DF Geophysical Prospecting Company needs to improve its budget management system to help it maintain its position in the industry.This paper investigates and understands the present situation of the budget assessment of the case company,and finds that there are many defects in the budget assessment of DF Geophysical Prospecting Company,so the implementation of budget management has not received the desired results.After investigating the problems,this paper chooses the questionnaire method according to the characteristics of DF Geophysical Prospecting Company to understand and confirm the problems in detail,and improves them on the basis of drawing lessons from the existing research at home and abroad and expounding the relevant theories of budget assessment and evaluation.In the process of improvement,in order to ensure that the problem is solved in accordance with the actual situation,Delphi method is adopted to listen to the opinions of experts.According to the process of budget management,suggestions are made to improve the problems in the budgetary evaluation links,such as the preparation of evaluation,the establishment of evaluation institutions,the determination of evaluation objects and evaluation objectives,the formulation of evaluation and rewards and punishments.Among them,the index system of budget assessment and evaluation has selected the Balanced Scorecard to increase the evaluation dimension,and then used the Analytic Hierarchy Process to redefine the weight of each index.At the end of the article,through the simulation implementation of the budget assessment and evaluation system,we can see that the improved budget assessment and evaluation system can help the company to more accurately assess and evaluate the budget management,improve the decision-making ability of management,further enhance the comprehensive strength of DF Geophysical Exploration Company,and provide reference for relevant enterprises to improve the budget assessment and evaluation system.
Keywords/Search Tags:Budget management, Budget Assessment and Evaluation System, Index system, Improvement study
PDF Full Text Request
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